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V2147-20 ·25 June 2020 ·consulta-vinculante Medium impact
Tax

Delivery of a steam boiler is not subject to the reverse charge mechanism if the buyer is not a taxable person or if the product is capable of primitive use

A private individual has enquired about the VAT regime applicable to the sale of a scrapped boiler and the seller's registration category. The DGT has ruled that the reverse charge mechanism does not apply if the purchaser is not a businessperson or professional, or if the product is capable of use following repair.

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2020-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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